2018 (10) TMI 349 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (18) G. S. T. L. 100 (A. A. R. – GST) – Classification of goods – rate of tax – Coir Sheets / Rubberised Coir sheets or Blocks – Held that:- As the information given by the applicant is not sufficient enough to conclude the rate of tax applicable for the products they are referring to in their application, as “coir products (except coir mattresses)” are covered under schedule II and “coir mattresses whether or not covered” are covered under schedule III to Notification No.1/2017 2017-Central Tax (Rate), dated 28.6.2017 as amended , and even the mattress layers needs to be classified in the Tariff heading 9404 covered under Schedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of tax applicable – If the product is being used in manufacturing Mattresses, then it attracts rate of duty a
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sheets or Blocks. II. The applicant submitted the application in Form GST ARA-01 and Statement containing the applicant s interpretation of law &relevant facts and requested for advance ruling on classification of Coir Sheets / Rubberised Coir sheets or Blocks . They have submitted a copy of Challan evidencing payment of application fee of ₹ 5,000/-. III. A personal hearing was held in this case and Mr. Deepak P Shah, Partner & Mr. Chandra Shekar, Accountant of M/s. Victory Comfort Products, Mahbubnagar appeared for personal hearing on 27-04-2018 and explained the case, as under: 1. That their product is a simple coir sheet made out of coir fibre, natural latex rubber& Chemicals wherein coir fibre consists 75%, 20% natural latex and 5% chemicals. 2. The manufacturing process is : Coir Fibre – Uncurling of coir fibre -> Sheet Forming via combing drum Machine -> Natural latex Rubber spray for bonding / gumming of Coir fibre -> Drying in a tunner dryer -> Res
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submissions made by the applicant they have stated that the end use of their products that are being manufactured are in Carpet underlaying, packaging, mattress layers etc. 1. Coir products (except coir mattresses) are chargeable to 6% CGST + 6% SGST as per schedule II to Notification No. 1/2017 Central Tax (Rate), dated 28.6.2017 as amended. 2. Whereas Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] are chargeable to 9% CGST + 9% SGST as per schedule III to Notification No.1/2017Central Tax (Rate), dated 28.6.2017 as amended. 3. As the information given by the applicant is not sufficient enough to conclude the rate of tax applicable for the products
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